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Service tax on telecommunication service & distributors of s

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Querist : Anonymous (Querist)
20 December 2011 service tax on telecommunication service & distributors of sim cards and refer case law pls

20 December 2011 1.Telecommunication service attracts Service Tax at 10% basic value+2% E.Cess+1% H.S.E.Cess=10.30%
2.No Service Tax BPL Mobile communications Ltd and others Vs Commissioner of Central Excise Mumbai considering the activity it is it is an auxiliary service and Service Tax could not be levied on the sale value of the SIM cards



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